PENGARUH FINANCIAL DISTRESS, KARAKTERISTIK PERUSAHAAN, DAN OPPORTUNISTIC BEHAVIOR TERHADAP MANAJEMEN LABA DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR INDUSTRI FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI).

Dhaneswara, Jelita Prakasita (2025) PENGARUH FINANCIAL DISTRESS, KARAKTERISTIK PERUSAHAAN, DAN OPPORTUNISTIC BEHAVIOR TERHADAP MANAJEMEN LABA DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR INDUSTRI FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, karakteristik perusahaan, dan opportunistic behavior terhadap manajemen laba pada perusahaan-perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia. Penelitian ini juga bertujuan untuk menguji peran struktur kepemilikan sebagai variabel moderasi dalam hubungan antara financial distress, karakteristik perusahaan, dan opportunistic behavior terhadap manajemen laba. Dengan memahami hubungan ini, penelitian ini diharapkan dapat memberikan wawasan yang lebih mendalam mengenai faktor-faktor yang memengaruhi praktik manajemen laba, serta bagaimana struktur kepemilikan dapat memperkuat atau melemahkan pengaruh variabel-variabel tersebut. Metode Penelitian yang digunakan yaitu Kuantitatif dengan analisis data berbasis Structural Equation Modeling (SEM) menggunakan Partial Least Squares (PLS) versi 3. Penelitian ini mencakup analisis outer model yang meliputi uji validitas konstruk, validitas diskriminan, dan reliabilitas, serta analisis inner model yang meliputi pengujian hubungan antar variabel laten, signifikansi, dan nilai koefisien determinasi (R²). Hasil penelitian ini mengungkapkan bahwa dari tujuh hipotesis yang diajukan, terdapat dua hipotesis yang terbukti signifikan. Hipotesis pertama adalah pengaruh financial distress terhadap manajemen laba. Hipotesis kedua adalah pengaruh opportunistic behavior terhadap manajemen laba. Temuan ini memberikan gambaran bahwa faktor internal, seperti tekanan finansial dan perilaku manajerial, memiliki kontribusi yang nyata terhadap praktik manajemen laba. Di sisi lain, hipotesis lainnya tidak menunjukkan pengaruh signifikan, yang dapat menjadi bahan kajian lebih lanjut untuk penelitian berikutnya.

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